ABSTRACT
This chapter evaluates the Public Accounts Committee (PAC) of the UK House of Commons in light of recent changes to public audit and broader changes across United Kingdom governance. Structural and organisational features are analysed, as are working practices and relationships. The analyses confirm that the PAC remains a key oversight tool to Parliament and that its profile has increased under the leadership of its first directly elected chair. Heightened visibility contains risks for a non-partisan committee and the National Audit Office acts as a shield to deflect criticism. Traditional variables used to measure the impact of the PAC are likely to understate the committee’s actual influence.
